## Introducing an Advance Tax Ruling (ATR) Regime

_Tax Law Technical Note, May 31, 2016_

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## Bibliographic details
- Authors: Christophe J Waerzeggers, Cory Hillier
- Published: May 31, 2016
- Series: Tax Law Technical Note
- DOI: https://doi.org/10.5089/9781513511610.008

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### Summary
- Advance tax rulings are a common feature of mature tax systems.
- Countries with established ruling practices explicitly noted: the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa.
- Taxpayers can obtain an advance tax ruling in nearly all OECD member countries.
- Increasingly, many non-OECD countries are also offering advance tax rulings.
- The ATR regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority.
- The Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings.
- There are inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported.

### Context and scope
- Publication title: Introducing an Advance Tax Ruling (ATR) Regime
- Authors: Christophe J Waerzeggers, Cory Hillier
- Publication date: May 31, 2016
- Series: Tax Law Technical Note No. 2016/002
- Issue: 002
- Volume: 2016
- Pages: 14

### Key themes emphasized
- Purpose of ATRs:
  - Promote clarity and consistency in the application of tax law.
  - Provide guidance to both taxpayers and the tax authority.
- Prevalence:
  - Established ruling practices in the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa.
  - Available in nearly all OECD member countries and increasingly in non-OECD countries.
- Risks:
  - Proliferation of confidential advance tax rulings that are not published or otherwise reported poses inherent risks.

### Metadata and identifiers
- DOI: https://doi.org/10.5089/9781513511610.008
- Stock No: TLTNEA2016002
- ISBN: 9781513511610
- ISSN: 2523-5753

*Content based on "Introducing an Advance Tax Ruling (ATR) Regime", Tax Law Technical Note 2016, 002, IMF, May 31, 2016.*

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_Source: https://www.imf.org/en/publications/tax-law-technical-note/issues/2016/12/31/introducing-an-advance-tax-ruling-atr-regime-43933_